Hello,
A) We can also control access to specific files using <location> tags. Why aren’t  <location> elements contained inside <system.web> tag, but are instead nested directly inside <configuration> element?
B) I realize <system.web> element is used for Asp.Net settings, but why does <location>  also contain <system.web>? Is it so that it specifies settings specified inside <system.web> are applied only for when file is included in Asp.Net application? 
If so, then that would suggest that <location> element could be used for non-Asp.Net applications also?
thanx